涉外税务纠纷是指外国人、无国籍人、外商投资企业、外国企业和其他外国组织等具有涉外因素的税务行政管理相对人不服税务机关的具体行政行为而产生的纠纷。一、涉外税务行政纠纷的类型 (一)、不服税务机关征税行为的纠纷。包括1、征收涉外税款的纠纷。2、加收滞纳金的纠纷。3、审批退还再投资部分企业所得税的纠纷。 Tax dispute in foreign countries refers to the dispute arising from the specific administrative actions of the relative tax administrations with foreign factors such as foreigners, stateless persons, foreign-invested enterprises, foreign enterprises and other foreign organizations who refuse to accept the tax authorities. First, the type of foreign tax administrative disputes (A), not satisfied with the tax authorities tax disputes. Including 1, the levy of foreign tax disputes. 2, plus late fees dispute. 3, approving the return part of the reinvestment of corporate income tax disputes.